What to prepare on site
- Counted inventory tags or system printouts frozen at cut-off
- Access to receiving and shipping logs for the closing week
- A quiet room for voucher testing and confirmations
- Contact for warehouse supervisors during observation
Fieldwork
When auditors need to be on the floor
Statutory audits and control assessments often require physical presence — warehouse counts, cash tills, and document rooms. This guide shows how we plan those visits against your year-end.
Typical rhythm
From planning call to observation day
Planning call
Confirm year-end, material inventory locations, and whether predecessor clearance is needed. Agree a draft fieldwork window.
Request list
We send a prepared-by-client list: trial balance, cut-off schedules, bank statements, inventory listings, and related-party confirmations.
Interim testing
Where controls allow, we test samples before year-end to shorten the busy weeks after closing.
Inventory & cash observation
Teams arrive for physical counts, test counts, and cut-off of goods in transit. Cash counts follow when till balances are material.
Open-item clearance
A mid-fieldwork call lists unresolved vouchers so management can clear them before the draft report.
Travel coverage
Okinawa sites are visited from our 裕美村 office. Mainland locations are scheduled when inventory or cash observation cannot be done remotely. Travel costs are approved in advance and billed separately.
If dates slip
Delayed closings or incomplete stock lists may push observation to a later day. Rescheduling rules appear in our refund and cancellation terms.